Tariff Classification Advance Ruling
Halloween Tealight and Holder with LED, item # H30946

Applicant

Mike Giambattisto
Danson Décor Inc.
3425 Douglas-B.-Floreani
St-Laurent, QC  H4S 1Y6

Date of issuance of ruling:

This is in response to your request for an advance ruling on the tariff classification of a Halloween Tealight and Holder with LED, item # H30946. This product is manufactured and exported by Longdragon Industrial Co. Ltd, Shanghai, Zhejiang, China.

TRS Number: 270322
Classification Number: 9405.40.90.00
Effective Date:

Product Description

According to the documentation provided, the product is an assortment of three orange LED tealights with the bulb in the form of an opalescent candle flame. They are powered by one 3V battery that can be turned on and off with a switch on the bottom. Each of the LED tealights is accompanied by an 11cm high x 4.5cm diameter translucent lamp shade with festive Halloween designs (black widow spiders and webs, ghosts and bats, and scary pumpkin faces). The product is table to be carried by hand and deposited on a stable surface.

Analysis and Justification

The product fulfils the description of lamp and lighting fittings of an electrical kind found in the Explanatory Notes (EN)(1) to Heading 94.05 as "lamps and lighting fittings normally used for the illumination of rooms, e.g. : hanging lamps; bowl lamps; ceiling lamps; chandeliers; wall lamps; standard lamps; table lamps; bedside lamps; desk lamps; night lamps; water-tight lamps". Although the product bears a festive theme related to Halloween, Custom Notice N-179 excludes goods for which the utilitarian function predominates, "candle and votive holders".

Decision

Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.

General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub- Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.

The Halloween Tealight and Holder with LED is classified under 9405.40.90.00 by GIR 1 and 6.

Legislative/Administrative References

This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.

Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.

Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA's Memorandum D11-11-3, Advance Rulings for Tariff Classification.

This advance ruling is considered 'reason to believe' for the purposes of section 32.2 of the Customs Act and the CBSA's Administrative Monetary Penalty System, described in Memorandum D22-1-1.

All Memoranda referenced in this letter may be accessed on the CBSA website.

Consent to the Public Release of the Advance Ruling

As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3. The ruling will be published on the CBSA website in 30 days.

CBSA Contact

Mark Grant
Manager, Tariff Policy Unit 'B'
Trade Policy Division
Headquarters, Ottawa

File Number

C-2015-001422

Date modified: